By submitting your application for exemptions, you agree to and accept the following ACCA terms and conditions.
1. For context in this agreement, references to “you” and “your” means the student; and “we” and “our” means the Association of Chartered Certified Accountants (ACCA).
2. Detailed information about the exemptions available to you can be found at Exemption information for ACCA students | ACCA Global and it is your responsibility to understand the requirements prior to submitting your application.
3. On receipt of your exemption application, we will review your qualification documents and provide an assessment outcome, advising the maximum exemptions that may be available to you. You may choose to accept some or all exemptions offered. There is no time limit for accepting exemptions, and they will remain available for selection at any time, except for conditional exemptions that have expired.
4. You acknowledge that an exemption fee (the “Fee”) may apply. In most circumstances, this Fee must be paid in advance before any exemption is confirmed. Where a Fee applies and an upfront payment option is not available to you (including where you reside in a country that permits offline payments), you agree to pay the Fee within thirty (30) days, beginning on the day after you accept the exemption and the Fee is applied to your account.
5. If you fail to pay the Fee in accordance with Section 4 above, you may be removed from the student register or prevented from entering exams.
6. Cancelling or forfeiting your exemptions
6.1 Subject to Section 6.2 below, if you accept exemptions and change your mind, you may forfeit or cancel these by notifying us within fourteen (14) calendar days from the date that the exemption is awarded on your myACCA account.
6.2 Cancellation requests are made by completing the exemption forfeit application form. Any Fees paid for exemptions shall be refunded to your myACCA account. Cancellation requests received after the applicable fourteen (14) calendar day period will not be eligible for a refund or credit.
6.3 Cancellation/forfeiture of an exemption awarded is not permitted if you have benefited from the exemption by entering for later exams that you would have not otherwise been eligible to enter due to ACCA’s progression rules, and any Fees paid for those exemptions are non-refundable. This applies regardless of whether you subsequently sat or cancelled the exam.
6.4 If you intend to pursue the University of London BSc in Professional Accountancy and have been awarded exemptions for the programme’s mandatory exam papers — Taxation (TX), Financial Reporting (FR), and Audit and Assurance (AA) — you will be required to forfeit those exemptions and sit the relevant exams. Where you decide to forfeit your exemptions in these circumstances, any request for a refund will be subject to the terms set out in Section 6.1.
6.5 If you are eligible for exemptions and intend to apply for an Audit Qualification in future, note that additional requirements may apply:
a) An Audit Qualification in the UK (including the Channel Islands and Isle of Man), Ireland, or Zimbabwe. You should review the Audit Qualification criteria here: [Audit qualification (AQ) | ACCA Global]
b) An Audit Qualification in South Africa. You should review the Audit Qualification criteria here: [Become a registered auditor in South Africa]
c) If you choose to cancel or forfeit exemptions in the circumstances described in Section 6.5(a) or (b), any refund will be subject to the terms outlined in Section 6.1.
7. If you are awarded any exemption(s) in error (howsoever arising) we reserve the right to remove the exemption(s) and will notify you immediately if this exceptional incident occurs.
8. Exemption applications based on false documents or incorrect information shall be treated as null and void and if any exemptions are awarded in these circumstances, they will be cancelled, and you may be removed from ACCA’s register. You will not be entitled to a refund of any Fee paid (if applicable) and ACCA’s decision is final. Any application for readmission will need to be considered by ACCA’s Admissions and Licensing Committee and you will not be permitted to apply to be readmitted for a period of three years from the date you are removed from ACCA’s register.
Conditional Exemptions
9. If you are awarded conditional exemptions, you agree to be bound by the terms and conditions under Sections 1 to 8 above and the additional terms set out in this Section 9.
9.1 The conditional exemption will have an expiry date and a failure to convert the conditional award to a full exemption within the required timeframe will result in the expiry of the awarded conditional exemption.
9.2 Subject to Section 6.1, any Fee paid for the expired conditional exemption is non-refundable.
9.3 On expiry of the conditional exemption, the exam will be reinstated as an exam to be attempted and will appear in Exam Planner for you to enter.
9.4 The expiry of a conditional exemption does not prevent you from applying for a full exemption when the requirements are met. The exemption Fee will be waived in this circumstance, if your conditional exemption Fee was paid.
